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Dedi Junaedi
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dedijunaedi@gmail.com
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+628118114379
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Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: alkharaj@journal-laaroiba.com Web http://journal-laaroiba.com/ojs/index.php/alkharaj
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INDONESIA
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic economics, finance and business research. E-ISSN 2656-4351 ISSN Print 2656-2871   DOI: 10.47467/alkharaj  Starting from Volume 1 Number 1 2019 to Volume 6 Number 3 of 2024 published on the website with the URL https://journal.laaroiba.ac.id/index.php/alkharaj. Starting from Volume 6 Number 4 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/alkharaj.
Articles 2,235 Documents
Analisis Prediksi Financial Distress Menggunakan Model Grover (G-Score) dengan Menerapkan Mekanisme Good Corporate Governance di Indonesia Aisya Shalsha Anggraini; Fauzan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7012

Abstract

Financial distress is an indication that a company’s finances are not healthy but are still some distance from bankruptcy. Companies can indentify financial problems earlier as a foundation for internal assessment and communication. One of the causes of financial distress is the state of corporate governance. The purpose of this research is to determine the effect of good corporate governance, as proxile by managerial ownership, institutional ownership, an independt board of commissioners, audit committee, and managerial agency costs, on financial distress, as calculated using the Grover (G-Score), in consumer goods industry companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique uses the purposive sampling method and 60 consumer goods industry companies mer the criteria with 180 data used as research samples. The analytical method used in this research is multiple linear regression analysis using SPSS Version 25. The result showed that Managerial Agency Costs has a significant effect on Financial Distress with the Grover approach. Meanwhile, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee do not have a signifcicant effect on Financial Distress with the Grover approach.
Determinants of the interest of digital wallet among the accounting students Nandya Putri Pratiwi; Wijayanti, Rita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7014

Abstract

This study analyzes the factors that influence accounting students' interest in using digital wallets. The research adopts a quantitative approach, using survey data collected through questionnaires and analyzed with statistical methods, including multiple regression analysis in SPSS 21 and Microsoft Excel 2016. The independent variables studied include ease of use, perceived usefulness, and perceived risk, while the dependent variable is students' interest. The study found that all three factors significantly affect students' interest in digital wallets, with strong statistical evidence supporting the rejection of the null hypotheses. However, the study is limited by its small sample size and focus on a specific cohort of accounting students, which affects the generalizability of the results. Future research should explore additional variables and include a more diverse sample of students. Moreover, it is recommended that students enhance their understanding of digital wallets to better optimize their use in daily life.
Pengaruh Prestasi Belajar, Motivasi Kerja Dan Self-Efficacy Terhadap Kesiapan Kerja: Studi pada Mahasiswa Akhir Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta Husna Ghoida; M.Farid Wajdi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7046

Abstract

This study aims to explore the impact of Academic Achievement, Work Motivation, and Self-Efficacy on the Job Readiness of final-year students at the Faculty of Economics and Business, Universitas Muhammadiyah Surakarta. The research subjects include all final-year students in the faculty, with a total of 120 respondents obtained through an online survey using Google Forms. The sampling technique adopts a non-probability sampling approach with the purposive sampling method. In data analysis, tests for validity, internal consistency (reliability), and detection of inter-variable relationships (multicollinearity) were conducted using Smart PLS analysis in the Outer Model. Meanwhile, hypothesis testing was carried out through the Inner Model using the same tool. The findings of this study indicate that Academic Achievement, Work Motivation, and Self-Efficacy have a positive and significant impact on students' Job Readiness.
Ganti Rugi Pihak Ekspedisi PT Sinar Multi Terhadap Barang Paket yang Hilang Perspektif Fatwa DSN-MUI 43/DSN-MUI/VIII/2004 Tentang Ganti Rugi: Studi Kasus Tanjung Balai Melisa Siregar; Sahliah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7048

Abstract

This research analyzes the compensation policy of PT Sinar Multi Regional Operations Tanjung Balai in cases of lost packages, by examining its suitability based on the Fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) Number 43/DSN/MUI/2024 concerning compensation. This fatwa provides sharia guidance regarding the mechanism and amount of compensation that is fair and does not harm both parties. This research uses an empirical approach and library legal research. The empirical method is an approach to obtaining knowledge or information through direct experience, observation and experimentation. The results of this research are the efforts made by PT. Sinar Multi Regional Operations Tanjung Balai, if consumers ask for compensation for the losses they have suffered, that is through deliberation. This process begins with submitting a claim for compensation accompanied by evidence by the sender to PT. Sinar Multi Regional Operations Tanjung Balai will offer problem resolution by deliberation to the sender regarding the compensation process and submission of the nominal amount to be reimbursed. This deliberation was carried out because the company considered that resolving compensation claims using deliberation was easier and did not require a long time.
Leverage, Profitabilitas, Likuiditas, Dewan Komisaris, dan Komite Audit terhadap Pengungkapan Sustainable Development Goals Arin Dwi Wulandari; Eny Kusumawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7051

Abstract

Sustainable Development Goals (SDGs) is a global agreement to achieve sustainable development. This study aims to analyse the effect of leverage, profitability, liquidity, board of commissioners, and audit committee on SDGs disclosure in non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research uses quantitative methods with secondary data from annual reports and corporate sustainability reports. The measurement of each variable is the sustainability report disclosure index (SRDI) to measure SDGs, the measurement of the leverage variable using the debt to equity ratio (DER), profitability using return on assets (ROA), liquidity using the current ratio, the board of commissioners is proxied by the composition of the independent board of commissioners, and the audit committee is proxied by the number of audit committee members. Data analysis using multiple linear regression. The results showed that leverage has a negative effect on SDGs disclosure, while profitability, board of commissioners, and audit committee have a positive effect. Meanwhile, liquidity has no effect on SDGs disclosure. This study provides recommendations for future research to expand sample coverage and consider other factors that may affect SDGs disclosure, such as material flow cost accounting (MFCA) and financial distress.
Pengaruh Kepuasan Pelanggan dan Kualitas Pelayanan Terhadap Loyalitas Pelanggan Dimediasi oleh Nilai Layanaan yang Dirasakan, Citra Perusahaan, dan Reputasi Perusahaan Aldara Syafa'a Maristha; Soepatini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7052

Abstract

This study analyzes the effect of customer satisfaction and service quality on customer loyalty in GO-JEK, mediated by perceived value, corporate image, and corporate reputation. The sample consists of 150 respondents aged over 17 years and Gojek users. Data were collected using a closed-ended questionnaire with a five-point Likert scale and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS 3. The results show that customer satisfaction, service quality, corporate image, and corporate reputation positively affect Gojek customers' perceived value. Corporate image also directly influences customer loyalty, while corporate reputation is not significant. Perceived value enhances customer loyalty. Service quality and corporate image act as mediators in this relationship, whereas customer satisfaction and corporate reputation do not mediate the effect.  
Faktor-faktor Berpengaruh Terhadap Keputusan Pembayaran Zakat Digital oleh Muzakki Milenial dan Gen Z di Indonesia Aulia, Seilalisa; Puspawati, Dewita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7058

Abstract

This study aims to analyze religiosity, accessibility, zakat literacy, and age as influential factors on digital zakat payment decisions by millennial and gen Z muzakki in Indonesia. Data was obtained through distributing online questionnaires during November 2024 with a purposive sampling method so that 183 respondents were obtained. The population in this study are Indonesian Muslims in millennial generation (25-39 years old) and generation Z (13-24 years old). Respondents were selected based on their experience of having paid zakat either directly to the recipient (non-online) or online. Binary regression logistic was used as the test method to analyze the data. The result shows that religiosity and zakat literacy have no effect on digital zakat payment decisions. Meanwhile, accessibility and age affect the decision to pay digital zakat.
Pengaruh Career Development, Self Efficacy, dan Lingkungan Kerja Terhadap Kinerja Karyawan pada PT. Pacific Garment dengan Motivasi Kerja Sebagai Variabel Intervening Kristina Ayu Oktaviani; Nur Achmad
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7097

Abstract

This study examines the effect of Career Development, Self-Efficacy, and Work Environment on Employee Performance at PT. Pacific Garment, with Work Motivation as an intervening variable. A quantitative approach was used, involving 50 employees as the sample. Data were collected via questionnaires on career development, self-efficacy, work environment, work motivation, and employee performance. The analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with Smart PLS 3 software. The results show that Career Development has a positive effect on work motivation but does not significantly affect performance. Self-Efficacy positively influences performance but not motivation. The work environment positively impacts motivation, but not performance. Work motivation has a positive effect on performance but does not mediate other factors. These findings suggest that while motivation improves performance, other factors' influence on performance is weak. The study's limitations include its reliance on questionnaires and a focus on one company. Future research should explore diverse indicators, use qualitative methods, and involve other organizations.
Keputusan Pembelian Ditinjau dari Kualitas Pelayanan, Variasi Produk dan Promosi di Indomaret: Studi pada Indomaret di Kecamatan Laweyan Surakarta Viony Yusrania Mayantika; Sri Hartono; Supawi Pawenang
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.6717

Abstract

The aim of this research is to determine the influence of Service Quality, Product Variations and Promotion partially or simultaneously on Purchasing Decisions at Indomaret, Laweyan District, Surakarta. This type of research uses quantitative descriptive methods. The population was taken from all Indomaret consumers in the Laweyan area of Surakarta, an infinite number and a sample of 100 respondents. This research uses a purposive sampling technique. Questionnaires were used for data collection. The data analysis method uses statistical analysis, namely multiple linear regression test, F test, t test and coefficient of determination (R2). The results state that Service Quality, Product Variations and Promotion have a positive and significant partial or simultaneous effect on Purchasing Decisions at Indomaret, Laweyan District, Surakarta.
Exploration of the Influence of External Factors on Purchase Intention: The Role of Store Image and Brand Awareness at Sociolla Store Pakuwon Mall Surabaya Priskilla E.E. Napitupulu; Hananiel M. Gunawan; Yanuar Dananjaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.6723

Abstract

The rapid growth of the cosmetics and beauty industry in Indonesia has attracted significant attention to the increasing consumer interest. This study, conducted at Sociolla Store in Pakuwon Mall Surabaya, aims to examine the impact of Price Level, Merchandise, Sales Promotion Girl, and Architecture Project on Purchase Intention through Store Image, Perceived Value, and Brand Awareness. A causal research design using a quantitative approach was employed, with data analyzed using SPSS. A questionnaire was distributed to 100 respondents residing in Surabaya who had visited the store at least twice within the last three months. The results of this study indicate that Price Level has a positive but not significant effect on Store Image, whereas Merchandise, Sales Promotion Girl, and Architecture Project have a positive and significant effect on Store Image. Furthermore, Store Image positively and significantly influences Perceived Value and Brand Awareness, while Perceived Value and Brand Awareness have a positive and significant effect on Purchase Intention.

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